My question is about a Mathematica code that gives the same as a mathematical experssion (for integers) but I do not know why.
The mathematica code is the following (you can try it out for integers on wolframalpha):
Count[Table[FractionalPart[Sqrt[n]],{n,#}],0]&/@{k}
And it gives the same as:
$$\lfloor\sqrt{k}\rfloor\tag1$$
Why is that true?
I am not super familiar with Mathematica, but it seems that your code asks how many elements between $1$ and $k$ have fractional part zero when taking the square root.
i.e. How many elements are a square between $1$ and $k$. You could also ask the question of how many elements have squares that are less than $k$.
This latter question can be answered by noting that you need only find the largest integer less than $\sqrt{k}.$
i.e. $\lfloor{\sqrt{k}}\rfloor.$